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VAT - Highlights / Catch Notes

Home Highlights May 2021 Year 2021 This

Violation of the principles of natural justice - time granted to ...

Case Laws     VAT and Sales Tax

May 12, 2021

Violation of the principles of natural justice - time granted to the petitioner to put forth its submissions were enough or not - The time granted to the petitioner to put forth its submissions pursuant to R1 taking charge is woefully insufficient. Moreover, the notices issued prior to framing of assessments call upon the petitioner to file its objections as well as appear, all in the space of a week, which, in my view, is also not sufficient. - HC

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